Decision No
 

Redevelopment of inherited properties─identity of properties changed─sale─whether profits chargeable to tax
 

BR 12/74 (PDF file)

Taxpayer requiring capital for expansion of business─share exchange transaction─acquired shares sold at a profit to finance business─whether shares acquired in the course of a scheme of profit making
 

BR 11/76 (PDF file)

Real property recently acquired resold to company at higher price─ allotment of shares in company in satisfaction of purchase money─shares unsold─whether profits derived from resale of property chargeable to tax
 

BR 18/76 (PDF file)

Additional tax─failure to disclose profits derived from sale of land─taxpayer's honest belief that sale was not trading transaction─reliance on professional advice─whether taxpayer liable to a penalty assessment under section 82A of the Inland Revenue Ordinance─whether there was reasonable excuse
 

BR 80/76 (PDF file)

Taxpayer acquiring shares by way of exchange─whether the market value of its shares issued at the date of exchange is the real cost to itself of the shares so acquired
  

BR 2/77 (PDF file)

Taxpayer appointed general manager of Hong Kong company by affiliated foreign company─contract of employment enforceable in foreign country─performance of duties in and outside Hong Kong─salary paid by Hong Kong company but reimbursed by foreign company─whether situs of employment in Hong Kong
 

BR 64/76 (PDF file)